CASA ANDREAS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CASA ANDREAS
Largest movements
- Cash +€56,595
up €56,595 (+9.0%), from €631,800 to €688,395
mainly Depreciation (+€59,607) and Net result for the year (+€41,166)
- Tangible fixed assets -€19,557
down €19,557 (-2.3%), from €867,718 to €848,161
of which Land and buildings: -€19,397
- Reserves +€22,500
new in 2025: €22,500
- Profit (loss) carried forward +€18,666
up €18,666, from -€18,492 to €174
- Gross operating margin +€25,441
up €25,441 (+25.5%), from €99,789 to €125,230
- Financial income -€4,339
down €4,339 (-100.0%), from €4,339 to €0
- Depreciation -€4,178
down €4,178 (-6.6%), from €63,785 to €59,607
- Taxes +€3,989
new in 2025: €3,989
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,534,277 | €1,581,107 | +€46,830 | +3.1% |
| Fixed assets | 21/28 | €867,718 | €848,161 | -€19,557 | -2.3% |
| Tangible fixed assets | 22/27 | €867,718 | €848,161 | -€19,557 | -2.3% |
| Land and buildings | 22 | €867,447 | €848,050 | -€19,397 | -2.2% |
| Plant, machinery and equipment | 23 | €271 | €110 | -€161 | -59.3% |
| Current assets | 29/58 | €666,559 | €732,946 | +€66,387 | +10.0% |
| Amounts receivable within one year | 40/41 | €6,298 | €14,760 | +€8,462 | +134.4% |
| Other amounts receivable | 41 | €6,298 | €14,760 | +€8,462 | +134.4% |
| Cash at bank and in hand | 54/58 | €631,800 | €688,395 | +€56,595 | +9.0% |
| Deferred charges and accrued income | 490/1 | €28,462 | €29,792 | +€1,329 | +4.7% |
| Total equity and liabilities | 10/49 | €1,534,277 | €1,581,107 | +€46,830 | +3.1% |
| Equity | 10/15 | €1,516,508 | €1,557,674 | +€41,166 | +2.7% |
| Contributions | 10/11 | €1,535,000 | €1,535,000 | = | 0.0% |
| Reserves | 13 | - | €22,500 | +€22,500 | |
| Distributable reserves | 133 | - | €22,500 | +€22,500 | |
| Profit (loss) carried forward | 14 | -€18,492 | €174 | +€18,666 | |
| Amounts payable | 17/49 | €17,769 | €23,432 | +€5,664 | +31.9% |
| Amounts payable after more than one year | 17 | €4,635 | €3,400 | -€1,235 | -26.6% |
| Other amounts payable | 178/9 | €4,635 | €3,400 | -€1,235 | -26.6% |
| Amounts payable within one year | 42/48 | €1,810 | €9,353 | +€7,544 | +416.8% |
| Trade debts | 44 | €1,810 | €5,364 | +€3,555 | +196.4% |
| Suppliers | 440/4 | €1,810 | €5,364 | +€3,555 | +196.4% |
| Taxes, remuneration and social security | 45 | - | €3,989 | +€3,989 | |
| Taxes | 450/3 | - | €3,989 | +€3,989 | |
| Accrued charges and deferred income | 492/3 | €11,324 | €10,679 | -€645 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,785 | €59,607 | -€4,178 | -6.6% |
| Other operating charges | 640/8 | €19,235 | €19,458 | +€223 | +1.2% |
| Gross operating margin | 9900 | €99,789 | €125,230 | +€25,441 | +25.5% |
| Operating profit (loss) | 9901 | €16,769 | €46,165 | +€29,396 | +175.3% |
| Financial income | 75/76B | €4,339 | €0 | -€4,339 | -100.0% |
| Recurring financial income | 75 | €4,339 | €0 | -€4,339 | -100.0% |
| Financial charges | 65/66B | €1,232 | €1,010 | -€222 | -18.0% |
| Recurring financial charges | 65 | €1,232 | €1,010 | -€222 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €19,876 | €45,155 | +€25,279 | +127.2% |
| Income taxes | 67/77 | - | €3,989 | +€3,989 | |
| Profit (loss) for the period | 9904 | €19,876 | €41,166 | +€21,290 | +107.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,876 | €41,166 | +€21,290 | +107.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.